https://www.taxtmi.com/caselaws?id=247525 A stay application on pre-deposit was considered in the context of claimed revenue neutrality and exemption from Special Additional Duty under Notification No. 23/03-Cus. The Tribunal observed that a later Larger Bench ruling prima facie supported the applicant on the SAD issue, but revenue neutrality was not fully established at the stay stage because it was not shown that the bulk drugs were used in the manufacture of dutiable products in sister units. Following an earlier order in the same matter directing 50% deposit, the Tribunal required a pre-deposit of Rs. 3.10 crores and declined further relief. en-us Wed, 30 Oct 2013 00:00:00 +0530 Wed, 14 May 2014 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247525 A stay application on pre-deposit was considered in the context of claimed revenue neutrality and exemption from Special Additional Duty under Notification No. 23/03-Cus. The Tribunal observed that a later Larger Bench ruling prima facie supported the applicant on the SAD issue, but revenue neutrality was not fully established at the stay stage because it was not shown that the bulk drugs were used in the manufacture of dutiable products in sister units. Following an earlier order in the same matter directing 50% deposit, the Tribunal required a pre-deposit of Rs. 3.10 crores and declined further relief. Case-Laws Central Excise Wed, 30 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247525